§ 5.5. Taxpayer registration.

 (a)  A taxpayer anticipating making a payment of $40,000 or more through EFT for July 1, 1992, through December 31, 1992, is required to register with the Department by completing the appropriate form. The Department will notify a taxpayer it anticipates will be required to register on or before April 1, 1992. A taxpayer notified by the Department is required to register with the Department by May 1, 1992.

 (b)  A taxpayer anticipating making a payment of $30,000 or more through EFT for January 1, 1993, through December 31, 1993, is required to register with the Department by completing the appropriate form. The Department will notify a taxpayer it anticipates will be required to register on or before September 1, 1992. A taxpayer notified by the Department is required to register with the Department by October 1, 1992.

 (c)  A taxpayer anticipating making a payment of $20,000 or more through EFT for January 1, 1994, through December 31, 1994, is required to register with the Department by completing the appropriate form. The Department will notify a taxpayer it anticipates will be required to register on or before September 1, 1993. A taxpayer notified by the Department is required to register with the Department by October 1, 1993.

 (d)  In each subsequent year thereafter, the Department will notify a taxpayer it anticipates will be required to register on or before September 1. A taxpayer notified by the Department is required to register with the Department by October 1.

 (e)  A taxpayer registered with the Department for EFT payment is not required to re-register unless the taxpayer wishes to change the method of payment.